随着竞争的加剧,成本控制水平的高低已经成为衡量建筑施工企业是否具有竞争力的重要标准。价值链视角下的成本控制,将成本控制与管理应用于价值链的各个环节,使企业成本控制的效率大大提高。文章首先介绍了价值链理论及其在建筑施工企业成本控制中应用的必要性,然后对如何将价值链理论运用于建筑施工企业的成本控制进行了探讨。 With the intensified competition, the level of cost control has become an important standard to measure the competitiveness of construction enterprises. Cost control from the perspective of value chain, the cost control and management applied to all aspects of the value chain, so that the efficiency of corporate cost control greatly improved. The article first introduces the value chain theory and its application in the cost control of construction enterprises necessity, and then discusses how to apply the value chain theory to the cost control of construction enterprises.